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Posted Tue, 03 Oct 2023 09:21:27 GMT by maxso
Dear Sir/Madam, I would like to know if I need to file a tax return for the Year 2022-2023 under the following scenario : * I have moved to the UK through BNO Visa at 11 Feb 2023; before that, I was stated in the Hong Kong. * I lived at the UK hotel from 11 Feb to 24 Feb 2023 and moved to my UK home at 24 Feb 2023. * I am self-employed at Hong Kong register as sole proprietor for my freelancer throughout the tax year 2022-2023 * My income from the self-employment in the Hong Kong throughout the tax year 2022-2023 is over GBP 1,000 * My self-employment is a freelance job, the working hours for every week is less than 30 hours, * I am not employed by the UK companies after entering into the UK, just work for my self-employment Questions: 1. May I know if I need to submit the tax return to the UK ? 2. If I need to submit the tax return, is it just only the income (generated from the Hong Kong self-employment) I stayed at the UK is taxable, the income I created when I stayed at the Hong Kong is not taxable to the UK ? 3. As my self-employment is a freelance job, the working hours per week is less than 30 hours, if the working hours per week will determine if I need to file a tax return, should I prove the working hours and how should I prove it ? Thank you.
Posted Fri, 06 Oct 2023 14:32:56 GMT by HMRC Admin 25
Hi maxso,
Under the double taxation agreement with Hong Kong, any employment where the duties are carried out in Hong Kong are not taxable. as such, any income prior to your arrival in the UK is not taxable.
As you have been self employed since February, you will need to complete a tax return if your turnover was over £1000.
The number of hours you work is irrelevant when determining if a return is due as it is based on your buisiness turnover. 
Thank you. 
Posted Sun, 22 Oct 2023 21:59:27 GMT by maxso
Dear Sir/Madam, 1. May I know if the turnover for over £1000 you mentioned is talking about the turnover after I entered the UK (i.e. between 11 Feb 2023 and 5 April 2023), or it is the turnover covering the whole tax year (i.e. from 6 April 2022 to 5 April 2023)? 2. When I fill out the form SA103S for declaring income for Self-employment, which part of income (I means the part of the income generated after I entered the UK, or the turnover over the whole tax year) I should fill in? Does it mean that I just need to report the turnover generated between 11 Feb 2023 and 5 April 2023 when declaring the business turnover at SA103S? Thank you.
Posted Sun, 22 Oct 2023 22:56:58 GMT by maxso
As I may file a tax return using forms SA100, SA103S, SA109, can I file these forms using online services, or I need to file these in paper forms ? Thank you.
Posted Thu, 26 Oct 2023 10:01:55 GMT by HMRC Admin 20
Hi maxso,

Firstly, you will need to review the guidance on residence at RDR3 (RDR3 Statutory Residence Test) and take the residency tests.  
Tax on foreign income UK residence and tax)
If you are considered not resident in the UK, you only declare the self employment income from the date you arrived in the UK to the end of the tax year.  
If you are not resident in the UK, then you need to declare this on supplemenary page SA109 (Residence, remittance basis etc (Self Assessment SA109)).

Thank you.
Posted Thu, 26 Oct 2023 10:53:26 GMT by HMRC Admin 5
Hi Macxo

You cannot file online using HMRC for the SA109 and you will need to use 3rd party software to file the whole return.
As the whole return must be filed together, you can either pay for the software or file by paper. If paper, you only have until 31/10/23 to submit it.

Thank you
Posted Wed, 29 Nov 2023 00:20:18 GMT by maxso
Dear Sir/ Madam, I hope you are doing well. I have the following situation : 1. I run a sole proprietorship as self-employment in Hong Kong, I receive income into my Hong Kong bank account even though I am now working in the U.K. Should I consider self-employment at H.K. or the U.K.? 2. The income generated by self-employment in Hong Kong is already taxed with the tax period ending on 31 Mar 2023. As there is an overlap of income being taxed in Hong Kong after I entered the U.K. on 11 Feb 2023, should I apply for double taxation relief in form SA109 for the part of income being overlapped for tax? 3. What is the difference between Box 20 and Box 21 in form SA109 ? 4. Do I need to submit a certificate of residence in the overseas country to claim relief from UK tax for a double taxation agreement? If I need to submit a copy, can I use a copy of my BNO passport or a notification to pay tax from Hong Kong? 5. As I am receiving income in Hong Kong dollars, which exchange rate should I use to exchange into GBP? 6. As my accounting period ended on 31 Mar 2023, and there is no income generated between 1 April 2023 to 5 April 2023 (which is the end of the UK tax period), I do not need to input any figure for adjustment needed to arrive at the profit or loss for the basis period, is that right? Thank you.
Posted Thu, 30 Nov 2023 15:02:11 GMT by HMRC Admin 25
Hi maxso,
Please refer to guidance here: 
Tax on foreign income
In conjunction with thr Hong Kong Tax Treaty  please see:
Hong Kong: tax treaties
Thank you. 

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